Claim a GST/HST rebate
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Claim a GST/HST rebate
Choose a rebate from the table to find out if you can claim a rebate of the GST/HST (or in some cases, QST) paid on certain goods and services.
The CRA uses the term Indian because it has legal meaning in the Indian Act.
After filing a GST/HST rebate claim
For most GST/HST rebates, your claim will be assessed after the CRA receives your application and you will be sent a notice of assessment either through mail in My Business Account, for which you will receive an email notification, or in the mail.
A notice of assessment explains the assessment of your rebate claim and any changes that were made.
Refund holds
If you still have to file any returns under the Excise Tax Act, the Income Tax Act, the Excise Act, 2001, or the Air Travellers Security Charge Act, the CRA may hold any GST/HST rebate you are entitled to until you file them.
Note
The CRA will not withhold refunds or rebates because of outstanding T2 corporate income tax returns under the Income Tax Act for tax-exempt incorporated municipalities, universities, schools, hospitals, non-profit organizations, federal Crown corporations, Indian band councils, and municipal corporations and their subsidiaries.
How to make a voluntary disclosure
The Voluntary Disclosures Program gives you a chance to change a rebate application you previously filed. You can apply to the CRA to ask for relief of prosecution and penalties. For more information, see Voluntary Disclosures Program.
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- Date modified:
- 2022-03-25